会计学院知识库

审计在经济的健康增长中起着至关重要的作用，是投资者与企业之间的信息纽带，审计的结果也对第三方使用者做出决策起着重要的导向作用。因此国家相关部门也在不断加大对企业和审计师的监管力度。尽管如此，近几年证监会依然披露了许多审计失败的案件。审计失败无论是对于审计师还是涉及到的企业来说，都有非常消极的影响。因此，本文希望通过对审计失败问题的研究，探讨审计失败出现的真正原因，以期能够规避审计失败。
审计失败的结果是管理层和审计师共同作用的结果，对于两者之间关系的探讨是十分重要的。因此引入审计冲突理论和审计冲突模型，希望能从二者的行为选择的深层次的原因出发去分析审计失败的根本原因。本文梳理了有关审计失败的原因和避免审计失败措施的国内外文献，并对“审计失败”一词进行了界定：明确以审计师在审计过程中是否勤勉尽责为审计失败的判断标准。同时以委托代理理论、“理性经济人”假设理论和GONE理论为基础，从近五年证监会披露的审计失败的案件出发，对其中审计师和企业分别具有的突出特征进行归纳，以此对原审计冲突理论进行优化。并以该模型为基础，对审计师与管理层之间的行为选择原因进行分析，得出具体导致审计失败的真正原因。
以优化后的模型对圣莱达审计失败进行研究后可以发现，审计失败的主要原因是审计师和管理层双方的力量不均衡导致的。被审计单位的管理层有很强的力量去舞弊和向审计师施加压力，同时审计师却没有足够匹配的力量去抵御来自管理层的压力。因此，增强审计师的力量和制约管理层的力量，是能够避免审计失败的关键因素。最后，本文从这两个方面出发，为之后审计失败的规避提出建议。

Auditing is crucial to the economy's long-term success. It acts as a medium for information between investors and companies. Third-party users use the audit results as a guide when making decisions. As a result, relevant state agencies are constantly beefing up their oversight of businesses and auditors. Despite this, the Securities Regulatory Commission has disclosed many cases of audit failures in recent years. Audit failures have a very negative impact on both auditors and enterprises involved. Therefore, this article hopes to explore the real causes of audit failure through the study of audit failure, so as to avoid audit failure.
The result of audit failure is the product of management and auditors working together, and it is critical to investigate the interaction between the two. As a result, the audit conflict hypothesis and audit conflict model were introduced in the hopes of analyzing the root causes of auditor errors from the deep explanations for their action choices. This article organizes and defines the word "audit failure," as well as domestic and foreign literature on the causes of audit failure and preventive measures: The audit failure judgement criterion is whether the auditor is vigilant and diligent during the audit process. Using the principal-agent principle, the "rational economic man hypothesis" theory, and the GONE theory, the outstanding characteristics of the auditor and the company are summarized from the beginning of the audit loss cases revealed by the Securities Regulatory Commission in the last five years, in order to simplify the original audit conflict theory. On the basis of this model, the reasons for the behavioral selection between auditors and management are analyzed, and the real reasons for audit failure are obtained.
After using the optimized model to analyze the audit failure of Ningbo Sunlight Case, it was discovered that the key cause of the audit failure is a power disparity between the auditor and the management. The audited unit's management has significant capacity to lie and exert pressure on the auditor, whilst the auditor lacks sufficient power to withstand the management's pressure. As a result, increasing the power of auditors while limiting the power of management are important factors in avoiding audit failures. Finally, this review based on these two points and offers recommendations for avoiding future audit errors.